Traditional Linoleum Sheet Rolls from Japan
Wide rolls of linoleum flooring made from oxidized linseed oil, resins, and powdered cork on a burlap or jute textile backing, uncut for on-site sizing. Falls under HTS 5904.10.00.00 as linoleum not cut to shape, per Chapter 59 notes for coated textile floor coverings.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Submit detailed technical specs showing linseed oil >50% and textile backing to distinguish from synthetic vinyl
• Ensure rolls meet width requirements (typically >45cm) and are marked with country of origin and material content
• Watch for undervaluation penalties; use transaction value based on arm's-length pricing for bulk rolls